BERNARD AGRICOLE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BERNARD AGRICOLE
Largest movements
- Tangible fixed assets -€32,765
down €32,765 (-19.9%), from €164,249 to €131,484
of which Furniture and vehicles: -€25,165
- Cash -€9,500
down €9,500 (-13.0%), from €72,887 to €63,387
mainly Debts after one year (-€17,286) and Stocks and contracts (-€8,588)
- Stocks and contracts +€8,588
up €8,588 (+24.0%), from €35,842 to €44,430
- Receivables within one year +€7,666
up €7,666 (+20.3%), from €37,735 to €45,400
of which Trade receivables: +€12,658
- Debts after one year -€17,286
down €17,286 (-17.9%), from €96,512 to €79,226
- Reserves -€6,500
down €6,500 (-8.3%), from €78,000 to €71,500
- Other operating charges -€19,151
down €19,151 (-95.1%), from €20,131 to €980
- Depreciation +€7,819
up €7,819 (+31.3%), from €24,946 to €32,765
- Gross operating margin -€1,887
down €1,887 (-4.0%), from €47,261 to €45,374
- Financial charges +€588
up €588 (+5.4%), from €10,843 to €11,431
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €320,880 | €295,224 | -€25,656 | -8.0% |
| Fixed assets | 21/28 | €173,366 | €140,601 | -€32,765 | -18.9% |
| Tangible fixed assets | 22/27 | €164,249 | €131,484 | -€32,765 | -19.9% |
| Plant, machinery and equipment | 23 | €18,275 | €10,675 | -€7,600 | -41.6% |
| Furniture and vehicles | 24 | €145,974 | €120,809 | -€25,165 | -17.2% |
| Financial fixed assets | 28 | €9,117 | €9,117 | = | 0.0% |
| Current assets | 29/58 | €147,514 | €154,623 | +€7,109 | +4.8% |
| Stocks and contracts in progress | 3 | €35,842 | €44,430 | +€8,588 | +24.0% |
| Stocks | 30/36 | €35,842 | €44,430 | +€8,588 | +24.0% |
| Amounts receivable within one year | 40/41 | €37,735 | €45,400 | +€7,666 | +20.3% |
| Trade receivables | 40 | €27,871 | €40,529 | +€12,658 | +45.4% |
| Other amounts receivable | 41 | €9,864 | €4,872 | -€4,992 | -50.6% |
| Cash at bank and in hand | 54/58 | €72,887 | €63,387 | -€9,500 | -13.0% |
| Deferred charges and accrued income | 490/1 | €1,051 | €1,406 | +€356 | +33.9% |
| Total equity and liabilities | 10/49 | €320,880 | €295,224 | -€25,656 | -8.0% |
| Equity | 10/15 | €78,724 | €72,358 | -€6,366 | -8.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €78,000 | €71,500 | -€6,500 | -8.3% |
| Distributable reserves | 133 | €78,000 | €71,500 | -€6,500 | -8.3% |
| Profit (loss) carried forward | 14 | -€6,776 | -€6,643 | +€134 | +2.0% |
| Amounts payable | 17/49 | €242,157 | €222,866 | -€19,290 | -8.0% |
| Amounts payable after more than one year | 17 | €96,512 | €79,226 | -€17,286 | -17.9% |
| Financial debts | 170/4 | €96,512 | €79,226 | -€17,286 | -17.9% |
| Amounts payable within one year | 42/48 | €132,873 | €131,391 | -€1,483 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €19,158 | €17,286 | -€1,872 | -9.8% |
| Trade debts | 44 | €718 | €1,504 | +€786 | +109% |
| Suppliers | 440/4 | €718 | €1,504 | +€786 | +109% |
| Taxes, remuneration and social security | 45 | €3,322 | €3,567 | +€245 | +7.4% |
| Taxes | 450/3 | €3,322 | €3,567 | +€245 | +7.4% |
| Other amounts payable | 47/48 | €109,676 | €109,034 | -€642 | -0.6% |
| Accrued charges and deferred income | 492/3 | €12,771 | €12,250 | -€522 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,946 | €32,765 | +€7,819 | +31.3% |
| Other operating charges | 640/8 | €20,131 | €980 | -€19,151 | -95.1% |
| Gross operating margin | 9900 | €47,261 | €45,374 | -€1,887 | -4.0% |
| Operating profit (loss) | 9901 | €2,185 | €11,629 | +€9,444 | +432% |
| Financial income | 75/76B | €222 | €91 | -€130 | -58.9% |
| Recurring financial income | 75 | €222 | €91 | -€130 | -58.9% |
| Financial charges | 65/66B | €10,843 | €11,431 | +€588 | +5.4% |
| Recurring financial charges | 65 | €10,843 | €11,431 | +€588 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,437 | €289 | +€8,726 | |
| Income taxes | 67/77 | €202 | €156 | -€47 | -23.1% |
| Profit (loss) for the period | 9904 | -€8,639 | €134 | +€8,773 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,639 | €134 | +€8,773 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.